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Exempting casual taxable persons making taxable supplies of handi-craft goods from obtaining Registration.

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..... wers conferred by sub-section (2) of section 23 of the Andhra Pradesh Goods and Services Tax Act, 2017 (Act No.16 of 2017), the Government, on the recommendations of the Goods and Services Tax Council, hereby specifies the casual taxable persons making taxable supplies of handicraft goods as the category of persons exempted from obtaining registration under the aforesaid Act: Provided that .....

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..... ax dated the 14th September, 2017 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R.(E), dated the 14thSeptember, 2017. Explanation - For the purposes of this notification, the expression handicraft goods means the products mentioned in column (2) of the Table below and the Harmonized System of Nomenclature (HSN) code mentioned in the .....

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..... 4420 5. Wood turning and lacquer ware 4421 6. Bamboo products [decorative and utility items] 46 7. Grass, leaf and reed and fibre products, mats, pouches, wallets 4601, 4602 8. Paper mache ar .....

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..... Carved stone products (including statues, statuettes, figures of animals, writing sets, ashtray, candle stand) 6802 18. Stones inlay work 68 19. Pottery and clay products, including terracotta 6901, 6909, 6911, 6912, 6913, 6914 20. .....

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..... Folk paintings, madhubani, patchitra, Rajasthani miniature 97 This notification shall be deemed to have come with effect on and from 15th September, 2017. (BY ORDER AND IN THE NAME OF GOVERNOR OF ANDHRA PRADESH) Dr. D. SAMBASIVA RAO SPECIAL CHIEF SECRETARY TO GOVERNMENT - Notification Tax Management India - taxmanagementindia - taxma .....

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